Article (6) of decree law defines supply of services as any provisions of services including every supply that is not considered a supply of goods i.e every supply of services is supply which doesn’t fall under supply of goods
There are certain cases where supply is of service however Article (3) of executive regulation specifically includes them as supply of goods. Such as:
- Granting, assignment, cessation or surrender of a right.
- Making available a facility or advantage.
- Not to participate in any activity, or not to allow its occurrence, or agree to perform any activity.
- The transfer of an indivisible share in a good.
- The transfer or licensing of intangible rights, for example: rights of authors, investors, artists and rights in trademark and rights which the laws of the state deems to be such.
Cases which shall not qualify as supply are:
- Sale or issuance of voucher shall not be considered as supply unless the received consideration exceeds its advertised value.
- Transfer of whole or independent part of business for the purpose of continuing business from a person to a taxable person.
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